Spain, who could only manage a 0-0 draw with Sweden in their opening Group E fixture, went ahead in the 25th minute through Alvaro Morata, after his close-range effort had initially been ruled out for offside before being overturned by VAR.
Poland, beaten by Slovakia in St Petersburg on Monday, responded and were deservedly level early in the second half when Bayern Munich forward Lewandowski headed in at the back post.
There was, though, more drama to come when Spain were awarded a penalty, after the referee reviewed the incident on the pitchside monitor, only for Gerard Moreno to hit the post with his spot-kick and Morata then knocked the rebound wide.
Both sides still have qualification in their own hands heading into their final Group E matches, when Slovakia go to Seville and Poland play Sweden - who picked up three points from their second fixture - in St Petersburg.
Poland had created an early chance when Mateusz Klich tried his luck with a long-range effort, which flew just over.
However, it was Spain who took the lead as they went ahead midway through the first half.
Morata swept in a low cross by Moreno, which was swiftly flagged offside - only for VAR to overturn the decision and allow the goal to stand.
After seeing his 20th international strike confirmed, Atletico Madrid frontman Morata - who had been four games without a goal - ran straight over to celebrate with coach Luis Enrique.
Spain were close to a second when Gerard's 20-yard free-kick curled just wide of Wojciech Szczesny's right-hand post.
Poland threatened when Lewandowski clipped the ball across to Karol Swiderski at the near post.
The PAOK forward, though, could only smash a volley over the bar from close range when he looked set for a simple header.
Poland should have equalised just before half-time.
Swiderski's low 20-yard drive smashed against the base of the post and Lewandowski - who plundered a Bundesliga record 41 goals for Bayern last season - sent the rebound straight at Unai Simon from point-blank range.
There was still time for Spain to break down the left through Jordi Alba, and Moreno sent a low effort into the side netting.
Poland started the second half brightly, and equalised through Lewandowski in the 54th minute when he headed home a deep cross from Kamil Jozwiak at the back post.
Spain, though, were given a chance to swiftly retake the lead.
Moreno went down in the area following a challenge from Jakub Moder when contact on the Spaniard's foot looked minimal.
Initially, Italian referee Daniele Orsato had not given a foul, but was advised to review the incident - and he then signalled a penalty.
Moreno hit his spot-kick against the base of Szczesny's right-hand post, and Morata stabbed the rebound wide.
Substitute Ferran Torres glanced a header off target before Szczesny saved bravely from Morata and the Manchester City man chipped over.